Employment relations are regulated by the Labour Code. There are also other acts related to employment legal requirements such as Healthy and Safe Working Conditions Act, Employment Promotion Act and some ordinances and regulations. 

The monthly payroll calculation pprocess in Bulgaria includes the following:

  • Calculation of the employees monthly working and sick days;
  • Summing up the gross salary with bonuses and other benefits provided by the employer;
  • Generate printouts after doing the necessary deductions;
  • Sending the payroll file, the social insurance payment orders and, if necessary, salary payment orders to the employer;
  • Filing two additional declarations with the National Revenue Agency;  
  • In case of illness and after the declarations have been submitted, the sick leave list must be prepared and submitted no later than the 10th of the following month after receiving it.

Your comment